The following cost data relate to the manufacturing activities of Chang Company during the just completed year Manufacturing overhead costs incurred: Indirect materials Indirect labor Property taxes, factory Utilities, factory Depreciation, factory Insurance, factory Total actual manufacturing overhead costs incurred $ 15,200 132,000 8,200 72,800 152,400 10,200 $390,000 Other costs incurred: Purchases of raw materials (both direct and indirect)$402,80e Direct labor cost s 62,00 Inventories: Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending $ 20,200 $ 30,200 s 40,200 70,200 company uses a predetermined overhead rate of $20 per machine-hour to apply overhead cost to jobs. A total of 19,900 machine-hours were used during the year